Continuous improvement of a compliance program requires robust auditing and testing. The Justice Department and regulatory agencies have articulated a number of key issues and principles to assist ...

Nathan Anderson, senior director of internal audit at McDonald’s, discusses ways internal audit can better answer management questions about cyber-risks and become a more independent cyber-security ...

Compliance is a dynamic subject and a profession that “never sits still.” Compliance professionals are always developing new ideas, strategies and approaches to solve problems, and increase efficiency ...

In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

Although only public companies are required to have documented processes that identify internal controls, all companies could benefit from following a similar approach. “What company wouldn’t want to ...

The Institute of Internal Auditors has stopped most of its in-person activities, including training, during the COVID-19 pandemic and will instead do online testing on a temporary basis for its ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

Scott Nevil is an experienced writer and editor with a demonstrated history of publishing content for Investopedia. He goes in-depth to create informative and actionable content around monetary policy ...

Cloud audit platform AuditBoard added new features to its software that provide capabilities in analytics, annotation and artificial intelligence. These new features, announced Monday at the Institute ...